{ "article": { "LEGIARTI000006309772": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "326", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1980-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006309772", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309772.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0326AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705205", "#text": "LOI 80-514 1980-07-07 ART. 1 JORF 9 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "LEGITEXT000025748528", "#text": "Décret n°2012-559\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746981", "@nortexte": "EFIE1205439D", "@numtexte": "2012-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@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" }, { "@id": "LEGIARTI000006293290", "@num": "37", "#text": "Code général des impôts annexe I, CGIANI. - art. 37", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293470", "@num": "44", "#text": "Code général des impôts annexe I, CGIANI. - art. 44", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316162", "@num": "R*30-1", "#text": "Livre des procédures fiscales - art. R*30-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197384", "@fin": "2025-07-01", "#text": "6° : Mesures d'application", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191697", "@fin": "2025-07-01", "#text": "IV : Bouilleurs de cru", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@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": "LEGIARTI000048229503", "@fin": "1979-07-01", "@num": "326", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309771", "@fin": "1980-07-09", "@num": "326", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309772", "@fin": "2025-07-01", "@num": "326", "@etat": "ABROGE_DIFF", "@debut": "1980-07-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des décrets en Conseil d'Etat déterminent les modalités d'application des dispositions relatives aux bouilleurs de cru (1). (1) Annexe I, art. 37 à 42, 44 à 56 et Livre des procédures fiscales, art. R. 30-1.

" } }, "LEGIARTI000006293290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293290", "URL": "article/LEGI/ARTI/00/00/06/29/32/LEGIARTI000006293290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0037AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 38 A CGIAN1 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 57 A CGIAN1 91", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191207", "@fin": "1993-01-01", "#text": "Généralités.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293290", "@fin": "1982-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293291", "@fin": "1993-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293292", "@fin": "2000-08-04", "@num": "37", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293293", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles 38 à 56 s'appliquent aux propriétaires récoltants qui :
\n
1° Exception faite du sucrage des vendanges ou des moûts de raisins opéré dans les limites et conditions légales, n'ajoutent à leurs récoltes aucun produit susceptible d'en augmenter la teneur en alcool;
\n
2° Ne reçoivent du dehors aucune quantité de matières premières de la nature de celles qu'ils entendent distiller, à moins qu'ils ne déclarent au préalable ces matières au bureau de déclarations de la direction générale des impôts et ne s'engagent à les représenter au service des impôts, jusqu'à l'achèvement de leurs distillations.
\n
Sont soumis aux règles tracées par les articles 57 à 91 :
\n
a Les propriétaires récoltants ne remplissant pas ces conditions;
\n
b Ceux qui exercent, par eux-mêmes ou par l'intermédiaire d'associés, la profession de débitant ou de marchand en gros d'alcools, dans le canton du lieu de distillation et les communes limitrophes de ce canton;
\n
c Les bouilleurs de cru convaincus d'avoir enlevé ou laissé enlever de chez eux des spiritueux sans expédition ou avec une expédition inapplicable et qui ont été privés, par décision judiciaire ou transaction, du bénéfice du régime des bouilleurs de cru pour toute la durée de la campagne en cours et de la campagne suivante.
" } }, "LEGIARTI000006293291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293291", "URL": "article/LEGI/ARTI/00/00/06/29/32/LEGIARTI000006293291.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0037AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI R30-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 38 A CGIAN1 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 44 A CGIAN1 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 57 A CGIAN1 91", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191207", "@fin": "1993-01-01", "#text": "Généralités.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293290", "@fin": "1982-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293291", "@fin": "1993-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293292", "@fin": "2000-08-04", "@num": "37", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293293", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles 38 à 42, 44 à 56 et l'article R. 30-1 du livre des procédures fiscales s'appliquent aux propriétaires récoltants qui :
\n
1° Exception faite du sucrage des vendanges ou des moûts de raisins opéré dans les limites et conditions légales, n'ajoutent à leurs récoltes aucun produit susceptible d'en augmenter la teneur en alcool ;
\n
2° Ne reçoivent du dehors aucune quantité de matières premières de la nature de celles qu'ils entendent distiller, à moins qu'ils ne déclarent au préalable ces matières au bureau de déclarations de la direction générale des impôts et ne s'engagent à les représenter au service des impôts, jusqu'à l'achèvement de leurs distillations.
\n
Sont soumis aux règles tracées par les articles 57 à 91 :
\n
a. Les propriétaires récoltants ne remplissant pas ces conditions ;
\n
b. Ceux qui exercent, par eux-mêmes ou par l'intermédiaire d'associés, la profession de débitant ou de marchand en gros d'alcools, dans le canton du lieu de distillation et les communes limitrophes de ce canton ;
\n
c. Les bouilleurs de cru convaincus d'avoir enlevé ou laissé enlever de chez eux des spiritueux sans expédition ou avec une expédition inapplicable et qui ont été privés, par décision judiciaire ou transaction, du bénéfice du régime des bouilleurs de cru pour toute la durée de la campagne en cours et de la campagne suivante.
" } }, "LEGIARTI000006293292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-08-04", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293292", "URL": "article/LEGI/ARTI/00/00/06/29/32/LEGIARTI000006293292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0037AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 38 à 42, 44 à 56, 57 à 91", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006927877", "@num": "5", "#text": "Décret n°93-310 du 9 mars 1993 - art. 5 () JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R30-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191209", "@fin": "2999-01-01", "#text": "1° : Généralités", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293290", "@fin": "1982-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293291", "@fin": "1993-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293292", "@fin": "2000-08-04", "@num": "37", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293293", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles 38 à 42, 44 à 56 et l'article R. 30-1 du livre des procédures fiscales s'appliquent aux propriétaires récoltants qui :
\n
1° Exception faite du sucrage des vendanges ou des moûts de raisins opéré dans les limites et conditions légales, n'ajoutent à leurs récoltes aucun produit susceptible d'en augmenter la teneur en alcool ;
\n
2° Ne reçoivent du dehors aucune quantité de matières premières de la nature de celles qu'ils entendent distiller, à moins qu'ils ne déclarent au préalable ces matières au bureau de déclarations de la direction générale des douanes et droits indirects et ne s'engagent à les représenter au service des douanes et droits indirects, jusqu'à l'achèvement de leurs distillations.
\n
Sont soumis aux règles tracées par les articles 57 à 91 :
\n
a. Les propriétaires récoltants ne remplissant pas ces conditions ;
\n
b. Ceux qui exercent, par eux-mêmes ou par l'intermédiaire d'associés, la profession de débitant ou de marchand en gros d'alcools, dans le canton du lieu de distillation et les communes limitrophes de ce canton ;
\n
c. Les bouilleurs de cru convaincus d'avoir enlevé ou laissé enlever de chez eux des spiritueux sans expédition ou avec une expédition inapplicable et qui ont été privés, par décision judiciaire ou transaction, du bénéfice du régime des bouilleurs de cru pour toute la durée de la campagne en cours et de la campagne suivante.
" } }, "LEGIARTI000006293293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293293", "URL": "article/LEGI/ARTI/00/00/06/29/32/LEGIARTI000006293293.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0037AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331202", "@num": "4", "#text": "Décret n°2000-739 du 1 août 2000 - art. 4 () JORF 4 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006293465", "@num": "38", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293470", "@num": "44", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293496", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316162", "@num": "R*30-1", "#text": "Livre des procédures fiscales - art. R*30-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191209", "@fin": "2999-01-01", "#text": "1° : Généralités", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293290", "@fin": "1982-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293291", "@fin": "1993-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293292", "@fin": "2000-08-04", "@num": "37", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293293", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les articles 38 à 41,44 à 56 et l'article R. 30-1 du livre des procédures fiscales s'appliquent aux propriétaires récoltants qui :

1° Exception faite du sucrage des vendanges ou des moûts de raisins opéré dans les limites et conditions légales, n'ajoutent à leurs récoltes aucun produit susceptible d'en augmenter la teneur en alcool ;

2° Ne reçoivent du dehors aucune quantité de matières premières de la nature de celles qu'ils entendent distiller, à moins qu'ils n'en informent au préalable le service des douanes et droits indirects, jusqu'à l'achèvement de leurs distillations.

Sont soumis aux règles tracées par les articles 57 à 87 :

a. Les propriétaires récoltants ne remplissant pas ces conditions ;

b. Ceux qui exercent, par eux-mêmes ou par l'intermédiaire d'associés, la profession de débitant ou d'entrepositaire agréé mentionné au 3° du I de l'article 302 G du code général des impôts, dans le canton du lieu de distillation et les communes limitrophes de ce canton ;

c. Les bouilleurs de cru convaincus d'avoir enlevé ou laissé enlever de chez eux des spiritueux sans document d'accompagnement ou avec un document d'accompagnement inapplicable et qui ont été privés, par décision judiciaire ou transaction, du bénéfice du régime des bouilleurs de cru pour toute la durée de la campagne en cours et de la campagne suivante.

" } }, "LEGIARTI000006293470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-08-04", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293470", "URL": "article/LEGI/ARTI/00/00/06/29/34/LEGIARTI000006293470.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0044AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191185", "@fin": "2999-01-01", "#text": "2° : Bouilleurs de cru se livrant eux-mêmes aux opérations de distillation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048221233", "@fin": "1979-07-01", "@num": "44", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293470", "@fin": "2000-08-04", "@num": "44", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293471", "@fin": "2999-01-01", "@num": "44", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si la reconnaissance par le service du volume des matières premières déclarées par application de l'article 39 fait apparaître une différence, la déclaration est simplement rectifiée d'office lorsque cette différence ne dépasse pas 5 % pour les vins, les cidres ou poirés et les lies, 10 % pour les prunes, les prunelles et les cerises, et 15 % pour les marcs ; au-delà de ces limites, la différence est constatée par procès-verval.
\n
S'il y a contestation sur le minimum de rendement déclaré, la force alcoolique des matières à distiller est définitivement fixée à la suite d'expériences contradictoires. Les agents peuvent procéder à ces expériences avec l'alambic d'essai fourni par l'administration ou exiger qu'elles soient faites sous leur direction, au moyen des appareils du bouilleur de cru et avec son concours ou celui de son représentant.
\n
Quand le volume et le minimum de rendement ont été constatés d'un commun accord entre le producteur et l'administration, les quantités de matières reconnues et la base de conversion convenue sont constatées au registre des agents par un acte signé du producteur.
" } }, "LEGIARTI000006293471": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293471", "URL": "article/LEGI/ARTI/00/00/06/29/34/LEGIARTI000006293471.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0044AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331202", "@num": "4", "#text": "Décret n°2000-739 du 1 août 2000 - art. 4 () JORF 4 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293294", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191185", "@fin": "2999-01-01", "#text": "2° : Bouilleurs de cru se livrant eux-mêmes aux opérations de distillation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048221233", "@fin": "1979-07-01", "@num": "44", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293470", "@fin": "2000-08-04", "@num": "44", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293471", "@fin": "2999-01-01", "@num": "44", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si la reconnaissance par le service du volume des matières premières déclarées par application de l'article 39 fait apparaître une différence, la déclaration est simplement rectifiée d'office lorsque cette différence ne dépasse pas 5 % pour les vins, les cidres ou poirés et les lies, 10 % pour les prunes, les prunelles et les cerises, et 15 % pour les marcs ; au-delà de ces limites, la différence est constatée par procès-verbal.
\n
S'il y a contestation sur le minimum de rendement déclaré, la force alcoolique des matières à distiller est définitivement fixée à la suite d'expériences contradictoires.
\n
Quand le volume et le minimum de rendement ont été constatés d'un commun accord entre le producteur et l'administration, les quantités de matières reconnues et la base de conversion convenue sont constatées au registre des agents par un acte signé du producteur.
" } }, "LEGIARTI000006316162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*30-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316162", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316162.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR030AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L30", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 43", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@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": "LEGISCTA000006197483", "@fin": "1996-05-12", "#text": "Contributions indirectes.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316162", "@fin": "1993-03-11", "@num": "R*30-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316163", "@fin": "2999-01-01", "@num": "R*30-1", "@etat": "VIGUEUR", "@debut": "1993-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les bouilleurs de cru doivent assister ou se faire représenter par un délégué aux contrôles opérés par les agents de l'administration des impôts en application de l'article L. 30. Ils doivent faciliter ces vérifications, fournir à cet effet la main-d'oeuvre nécessaire et notamment :
\n 1° Représenter à toute demande des agents les ampliations des déclarations faites au bureau de déclarations de la direction générale des impôts ainsi que le registre sur lequel ils inscrivent les matières premières versées dans l'alambic ;
\n 2° Déclarer aux agents l'espèce et la quantité des eaux-de-vie fabriquées et des matières premières non encore distillées, en désignant l'emplacement de ces différents produits.
" } }, "LEGIARTI000006316163": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*30-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006316163", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316163.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR030AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 43", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006927943", "@num": "4", "#text": "Décret n°93-311 du 9 mars 1993 - art. 4 () JORF 11 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314980", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316162", "@fin": "1993-03-11", "@num": "R*30-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316163", "@fin": "2999-01-01", "@num": "R*30-1", "@etat": "VIGUEUR", "@debut": "1993-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bouilleurs de cru doivent assister ou se faire représenter par un délégué aux contrôles opérés par les agents du service des douanes et droits indirects en application de l'article L. 30. Ils doivent faciliter ces vérifications, fournir à cet effet la main-d'oeuvre nécessaire et notamment :
\n
1° Représenter à toute demande des agents les ampliations des déclarations faites au bureau de déclarations de la direction générale des douanes et droits indirects ainsi que le registre sur lequel ils inscrivent les matières premières versées dans l'alambic ;
\n
2° Déclarer aux agents l'espèce et la quantité des eaux-de-vie fabriquées et des matières premières non encore distillées, en désignant l'emplacement de ces différents produits.
" } }, "LEGIARTI000048221233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048221233", "URL": "article/LEGI/ARTI/00/00/48/22/12/LEGIARTI000048221233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191185", "@fin": "2999-01-01", "#text": "2° : Bouilleurs de cru se livrant eux-mêmes aux opérations de distillation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048221233", "@fin": "1979-07-01", "@num": "44", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293470", "@fin": "2000-08-04", "@num": "44", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293471", "@fin": "2999-01-01", "@num": "44", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Si la reconnaissance par le service du volume des matières premières déclarées par application de l’article 39 ci-dessus fait apparaître une différence, la déclaration est simplement rectifiée d’office lorsque cette différence ne dépasse pas 5 p. 100 pour les vins, les cidres ou poirés et les lies, 10 p. 100 pour les prunes, prunelles et les cerises et 15 p. 100 pour les marcs ; au delà de ces limites, la différence est constatée par procès-verbal.

S’il y a contestation sur le minimum de rendement déclaré, la force alcoolique des matières à distiller est définitivement fixée à la suite d’expériences contradictoires. Les agents peuvent procéder à ces expériences avec l’alambic d'essai fourni par l’administration ou exiger qu'elles soient faites sous leur direction, au moyen des appareils du bouilleur de cru et avec son concours ou celui de son représentant.

Quand le volume et le minimum de rendement ont été constatés d’un commun accord entre le producteur et l’administration, les quantités de matières reconnues et la base de conversion convenue sont constatées au registre des agents par un acte signé du producteur.

" } }, "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 ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197455", "#text": "Code général des impôts, CGI. - 1° : Déclarations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197397", "#text": "Code général des impôts, CGI. - 1° : Définition (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197290", "#text": "Code général des impôts, CGI. - 1° : Définition (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197278", "#text": "Code général des impôts, CGI. - 1° : Définition (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197274", "#text": "Code général des impôts, CGI. - 1° : Définition (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197281", "#text": "Code général des impôts, CGI. - 1° : Mistelles, vermouths, vins de liqueur et p... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197379", "#text": "Code général des impôts, CGI. - 1° : Obligations des fabricants et des marchands (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197385", "#text": "Code général des impôts, CGI. - 1° : Permis de circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197457", "#text": "Code général des impôts, CGI. - 1° : Récolte (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197460", "#text": "Code général des impôts, CGI. - 1° : Tarifs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197286", "#text": "Code général des impôts, CGI. - 1° : Tarifs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191711", "#text": "Code général des impôts, CGI. - 1° : Titres de mouvement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197395", "#text": "Code général des impôts, CGI. - 1° : Vins et cidres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191727", "#text": "Code général des impôts, CGI. - 2 : Autres débitants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197299", "#text": "Code général des impôts, CGI. - 2° : Communications intérieures et recel (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197386", "#text": "Code général des impôts, CGI. - 2° : Déclarations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197430", "#text": "Code général des impôts, CGI. - 2° : Déclarations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191712", "#text": "Code général des impôts, CGI. - 2° : Déclarations d'enlèvement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197393", "#text": "Code général des impôts, CGI. - 2° : Détention et circulation des sucres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197291", "#text": "Code général des impôts, CGI. - 2° : Interdictions diverses (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197275", "#text": "Code général des impôts, CGI. - 2° : Lieux de distillation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191874", "#text": "Code général des impôts, CGI. - 2° : Mesures d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197279", "#text": "Code général des impôts, CGI. - 2° : Obligations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197380", "#text": "Code général des impôts, CGI. - 2° : Obligations des particuliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197391", "#text": "Code général des impôts, CGI. - 2° : Stocks (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197292", "#text": "Code général des impôts, CGI. - 2° : Vins de diffusion (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191860", "#text": "Code général des impôts, CGI. - 3° : Boissons warrantées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197271", "#text": "Code général des impôts, CGI. - 3° : Circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197288", "#text": "Code général des impôts, CGI. - 3° : Dispositions communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197382", "#text": "Code général des impôts, CGI. - 3° : Déclarations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197390", "#text": "Code général des impôts, CGI. - 3° : Exemptions (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197295", "#text": "Code général des impôts, CGI. - 3° : Exonération et exemptions (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197398", "#text": "Code général des impôts, CGI. - 3° : Interdictions relatives à la détention des... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197394", "#text": "Code général des impôts, CGI. - 3° : Mesures d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197277", "#text": "Code général des impôts, CGI. - 3° : Registre journal (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197280", "#text": "Code général des impôts, CGI. - 3° : Tenue des comptes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191907", "#text": "Code général des impôts, CGI. - 3° bis : Excédent à la balance de comptabilité ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197282", "#text": "Code général des impôts, CGI. - 4° : Absinthe et liqueurs similaires (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197276", "#text": "Code général des impôts, CGI. - 4° : Cautionnement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197387", "#text": "Code général des impôts, CGI. - 4° : Mesures d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197272", "#text": "Code général des impôts, CGI. - 4° : Obligations des détenteurs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191713", "#text": "Code général des impôts, CGI. - 4° : Obligations des transporteurs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197383", "#text": "Code général des impôts, CGI. - 5° : Liquidation de l'impôt (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197273", "#text": "Code général des impôts, CGI. - 5° : Rachat des alambics par l'État (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191714", "#text": "Code général des impôts, CGI. - 5° : Tolérance sur déclarations - Creux de route (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191861", "#text": "Code général des impôts, CGI. - 6° : Exemption des formalités à la circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197384", "#text": "Code général des impôts, CGI. - 6° : Mesures d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197381", "#text": "Code général des impôts, CGI. - 6° : Mesures d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197454", "#text": "Code général des impôts, CGI. - 6° : Produits de parfumerie et de toilette (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179695", "#text": "Code général des impôts, CGI. - A : Production (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179692", "#text": "Code général des impôts, CGI. - A : Production (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179696", "#text": "Code général des impôts, CGI. - B : Régime fiscal (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179958", "#text": "Code général des impôts, CGI. - B bis : Régime du rhum (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179694", "#text": "Code général des impôts, CGI. - C : Régime fiscal (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147059", "#text": "Code général des impôts, CGI. - Chapitre II : Garantie des matières d'or, d'arg... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147060", "#text": "Code général des impôts, CGI. - Chapitre III : Droits divers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147273", "#text": "Code général des impôts, CGI. - Chapitre III quinquies : Cotisation de solidari... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147064", "#text": "Code général des impôts, CGI. - Chapitre IV bis : Impôt sur les spectacles - Ta... (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

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 298 sexdecies E, Art. 568, Art. 1649 quater-0 B bis
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316162", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316163", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293292", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293290", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293471", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048624942", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000048221233", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293293", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293291", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293470", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000705205": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006628539", "@num": "10", "#text": "Loi n°1906-06-15 du 15 juin 1906 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508752", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1906-06-15" }, { "@id": "LEGIARTI000006628550", "@num": "18", "#text": "Loi n°1906-06-15 du 15 juin 1906 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508752", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1906-06-15" }, { "@id": "LEGIARTI000006849187", "@num": "4", "#text": "Loi n°1926-05-08 du 8 mai 1926 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696468", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1926-05-08" }, { "@id": "LEGIARTI000006757420", "@num": "1", "#text": "Loi du 12 juillet 1937 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692648", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1937-07-12" }, { "@id": "LEGIARTI000006757421", "@num": "2", "#text": "Loi du 12 juillet 1937 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692648", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1937-07-12" }, { "@id": "LEGIARTI000006419902", "@num": "14", "#text": "Loi n°47-585 du 2 avril 1947 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000006658970", "@num": "2", "#text": "Loi n°53-287 du 7 avril 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315804", "@numtexte": "53-287", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1953-04-07" }, { "@id": "LEGIARTI000006272764", "@num": "14", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000310318", "#text": "Décret n°80-621 du 31 juillet 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000310318", "@numtexte": "80-621", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006311518", "@num": "1378 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1378 septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311764", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311777", "@num": "1528", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1528 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312179", "@num": "1589", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1589 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312450", "@num": "1628 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312527", "@num": "1649 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312529", "@num": "1649 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312531", "@num": "1649 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312533", "@num": "1649 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312958", "@num": "1739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308930", "@num": "235 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309750", "@num": "311", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 311 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309756", "@num": "312", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 312 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309780", "@num": "342", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 342 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309889", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309948", "@num": "496", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 496 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 513 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310015", "@num": "543", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 543 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310031", "@num": "547", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 547 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310316", "@num": "752", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 752 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310731", "@num": "866", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 866 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307182", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311113", "@num": "935", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 935 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311263", "@num": "984", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 984 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311271", "@num": "989", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 989 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844375", "@num": "L424-5", "#text": "Code de l'aviation civile - art. L424-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844381", "@num": "L426-4", "#text": "Code de l'aviation civile - art. L426-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815666", "@num": "L421-2", "#text": "Code de l'urbanisme - art. L421-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842547", "@num": "L321-5", "#text": "Code des ports maritimes - art. L321-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842646", "@num": "L411-2", "#text": "Code des ports maritimes - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842648", "@num": "L421-1", "#text": "Code des ports maritimes - art. L421-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350318", "@num": "L14", "#text": "Code du domaine de l'Etat - art. L14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610588", "@num": "L221-2", "#text": "Code forestier - art. L221-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315396", "@num": "L169 B", "#text": "Livre des procédures fiscales - art. L169 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°80-514 du 7 juillet 1980", "MCS_TXT": { "MC": [ "ORGANISATION DES POUVOIRS PUBLICS", "LOI", "DECRET", "RAP" ] }, "TITREFULL": "Loi n°80-514 du 7 juillet 1980 PORTANT SUPPRESSION DU RENVOI AU RAP DANS LES LOIS:DANS LES LOIS EN VIGUEUR A LA DATE DE PUBLICATION DE LA PRESENTE LOI,TOUT RENVOI A UN RAP OU A UN DECRET EN FORME DE RAP EST REMPLACE PAR UN RENVOI EN DECRET EN CONSEIL D'ETAT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705205", "NUM": "80-514", "DATE_PUBLI": "1980-07-09", "DATE_TEXTE": "1980-07-07", "ORIGINE_PUBLI": "JORF du 9 juillet 1980", "PAGE_DEB_PUBLI": 1701, "PAGE_FIN_PUBLI": 1708 } }, "META_COMMUN": { "ID": "JORFTEXT000000705205", "URL": "texte/version/JORF/TEXT/00/00/00/70/52/JORFTEXT000000705205.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX980514" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000705205", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309772", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309772", "liens_entrants": true }

Article 326 AUTONOME ABROGE_DIFF, en vigueur du 09/07/1980 au 01/07/2025 (Code général des impôts)