{ "article": { "LEGIARTI000006309808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "376", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1985-09-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309808", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0376AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985 en vigueur le 1er septembre 1985 : articles devenus sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000034472079", "@num": "1", "#text": "Arrêté du 13 avril 2017 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000034455532", "@nortexte": "ECFE1712124A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-13" }, { "@id": "LEGIARTI000006300090", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309808", "@fin": "1985-09-01", "@num": "376", "@etat": "PERIME", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les alcools achetés par l'Etat sont rétrocédés pour tous usages. Les vinages et mutages, de même que la préparation des produits de parfumerie et de toilette et celle des produits pharmaceutiques ayant un caractère exclusivement médicamenteux en vue de la consommation intérieure, sont obligatoirement effectués avec des alcools rétrocédés par l'Etat.
\n
" } }, "LEGIARTI000006274626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274626", "URL": "article/LEGI/ARTI/00/00/06/27/46/LEGIARTI000006274626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDAXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295620", "@num": "269", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 269 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295623", "@num": "270", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295625", "@num": "271", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 364 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309800", "@num": "365", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 365 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309801", "@num": "366", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 366 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309802", "@num": "367", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 367 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309803", "@num": "370", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 370 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309804", "@num": "371", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 371 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309805", "@num": "372", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 372 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309806", "@num": "372 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 372 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309807", "@num": "373", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 373 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309808", "@num": "376", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 376 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309809", "@num": "377", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 377 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309810", "@num": "380", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 380 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309812", "@num": "381", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 381 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309813", "@num": "382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 382 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309814", "@num": "385", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 385 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309815", "@num": "386", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 386 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309817", "@num": "388", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 388 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309818", "@num": "390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 390 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309819", "@num": "391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 391 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309820", "@num": "392", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 392 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309821", "@num": "392 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 392 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309822", "@num": "393", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 393 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309824", "@num": "393 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 393 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309825", "@num": "393 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 393 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309826", "@num": "394", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 394 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309827", "@num": "395", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 395 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309828", "@num": "395 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 395 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309829", "@num": "396", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 396 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309830", "@num": "397", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 397 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309831", "@num": "398", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 398 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309832", "@num": "399", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 399 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309927", "@num": "470", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 470 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309930", "@num": "471", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 471 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293346", "@num": "192", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693456", "@num": "85-695", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693456", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier.", "@debut": "1985-07-12", "@id_txt": "LEGITEXT000006068907", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" } ], "@date_publi": "1985-07-12", "@date_signature": "1985-07-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274626", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002104820", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006300090": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "375", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-07-04", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300090", "URL": "article/LEGI/ARTI/00/00/06/30/00/LEGIARTI000006300090.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0375AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331051", "@num": "1", "#text": "Décret n°99-633 du 19 juillet 1999 - art. 1 () JORF 24 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000211563", "@nortexte": "ECOF9920911D", "@numtexte": "99-633", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-19" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303807", "@num": "234 bis", "#text": "Code général des impôts, CGI. - art. 234 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303809", "@num": "234 quater", "#text": "Code général des impôts, CGI. - art. 234 quater (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309808", "@num": "376", "#text": "Code général des impôts, CGI. - art. 376 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162333", "@fin": "2001-07-04", "#text": "7 : Contribution annuelle représentative du droit de bail et contribution additionnelle à la contribution annuelle représentative du droit de bail.", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300090", "@fin": "2001-07-04", "@num": "375", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les contributions mentionnées aux articles 234 bis et 234 nonies du code général des impôts sont dues par une personne morale ou un organisme visé au I de l'article 234 quater du même code, y compris les sociétés en commandite simple et les sociétés en participation passibles de l'impôt sur les sociétés en application du 4 de l'article 206 du code général des impôts, elles sont recouvrées dans les conditions prévues aux articles 376 à 381.\n
\n
" } }, "LEGIARTI000034472079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-24", "DATE_DEBUT": "2017-04-24" } }, "META_COMMUN": { "ID": "LEGIARTI000034472079", "URL": "article/LEGI/ARTI/00/00/34/47/20/LEGIARTI000034472079.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309808", "@num": "376", "#text": "Code général des impôts, CGI. - art. 376 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034455532", "@nor": "ECFE1712124A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 13 avril 2017 fixant la liste des directions régionales ou départementales des finances publiques désignées pour procéder à la mise en œuvre du décret n° 2009-707 du 16 juin 2009", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034455532", "@c_titre_court": "Arrêté du 13 avril 2017" }, { "@fin": "2020-04-24", "#text": "Arrêté du 13 avril 2017 fixant la liste des directions régionales ou départementales des finances publiques désignées pour procéder à la mise en œuvre du décret n° 2009-707 du 16 juin 2009", "@debut": "2017-04-24", "@id_txt": "LEGITEXT000034472075", "@c_titre_court": "Arrêté du 13 avril 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-04-23", "@date_signature": "2017-04-13", "@num_parution_jo": "0096" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000034472079", "@fin": "2020-04-24", "@num": "1", "@etat": "PERIME", "@debut": "2017-04-24", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034455536", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
En application du I de l'article 376 de l'annexe II au code général des impôts, les agents affectés dans les directions régionales ou départementales des finances publiques dénommées ci-après importatrices, peuvent procéder aux contrôles des contribuables relevant de la compétence respective des directions régionales ou départementales des finances publiques correspondantes, dénommées ci-après exportatrices.

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n DIRECTIONS EXPORTATRICES	\n DIRECTIONS IMPORTATRICES
\n Paris	\n Lozère
\n Hauts-de-Seine	\n Cher
\n Indre

\n\n

" } }, "LEGIARTI000006305032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "358", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305032", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305032.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0358ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985, rectificatif JORF 13 juillet 1985, entrée en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006330998", "@num": "1", "#text": "Décret n°99-382 du 18 mai 1999 - art. 1 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191702", "@fin": "1999-03-31", "#text": "(Dispositions devenues sans objet à compter du 1er septembre 1991.)", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179693", "@fin": "1999-03-31", "#text": "B : Régime de l'alcool de betterave", "@debut": "1985-09-01" } ] }, "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": "LEGIARTI000048234792", "@fin": "1985-09-01", "@num": "358", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006305032", "@fin": "1999-03-31", "@num": "358", "@etat": "PERIME", "@debut": "1985-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Etat achète chaque campagne, dans la limite de 1.265.000 hectolitres, une quantité d'alcool de betterave fixée après concertation avec les producteurs, proportionnellement aux quantités revendues par l'Etat lors de la dernière campagne connue.
\n
\n
La quantité et les caractéristiques de l'alcool acquis de chaque usine sont déterminées par arrêté des ministres intéressés.
\n
Les prix d'achat sont fixés par arrêté des ministres intéressés en ajoutant une marge de distillation aux prix des betteraves payées par l'industrie de la sucrerie sur la base des prix fixés par le Conseil des Communautés européennes.
" } }, "LEGIARTI000006305033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "359", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305033", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0359ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 358", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985, rectificatif JORF 13 juillet 1985, entrée en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006330998", "@num": "1", "#text": "Décret n°99-382 du 18 mai 1999 - art. 1 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191702", "@fin": "1999-03-31", "#text": "(Dispositions devenues sans objet à compter du 1er septembre 1991.)", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179693", "@fin": "1999-03-31", "#text": "B : Régime de l'alcool de betterave", "@debut": "1985-09-01" } ] }, "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": "LEGIARTI000048234807", "@fin": "1985-09-01", "@num": "359", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006305033", "@fin": "1999-03-31", "@num": "359", "@etat": "PERIME", "@debut": "1985-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La construction d'usines nouvelles destinées à la production d'alcool de betterave visé à l'article 358 est subordonnée à l'autorisation donnée par arrêté des ministres intéressés après avis d'une commission, comprenant des représentants de la profession, dont la composition est fixée par décret.
\n
" } }, "LEGIARTI000006305034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "360", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305034", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305034.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0360ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 358", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985, rectificatif JORF 13 juillet 1985, entrée en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006330998", "@num": "1", "#text": "Décret n°99-382 du 18 mai 1999 - art. 1 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191702", "@fin": "1999-03-31", "#text": "(Dispositions devenues sans objet à compter du 1er septembre 1991.)", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179693", "@fin": "1999-03-31", "#text": "B : Régime de l'alcool de betterave", "@debut": "1985-09-01" } ] }, "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": "LEGIARTI000048234849", "@fin": "1985-09-01", "@num": "360", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006305034", "@fin": "1999-03-31", "@num": "360", "@etat": "PERIME", "@debut": "1985-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les usines visées à l'article 358 doivent disposer en permanence d'une capacité de stockage au moins égale à 70 % de la quantité d'alcool qui leur a été achetée par l'Etat lors de la campagne précédente. A défaut, les quantités achetées à ces usines peuvent être réduites par arrêté des ministres intéressés.
\n
" } }, "LEGIARTI000006309795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "361", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309795", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309795.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0361AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985, rectificatif JORF 13 juillet 1985, entrée en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006330998", "@num": "1", "#text": "Décret n°99-382 du 18 mai 1999 - art. 1 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191702", "@fin": "1999-03-31", "#text": "(Dispositions devenues sans objet à compter du 1er septembre 1991.)", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179693", "@fin": "1999-03-31", "#text": "B : Régime de l'alcool de betterave", "@debut": "1985-09-01" } ] }, "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": "LEGIARTI000048234827", "@fin": "1979-07-01", "@num": "361", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309794", "@fin": "1985-09-01", "@num": "361", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309795", "@fin": "1999-03-31", "@num": "361", "@etat": "PERIME", "@debut": "1985-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prix de revente de l'alcool acheté par l'Etat sont fixés par arrêté du ministre de l'économie, des finances et du budget.
\n
" } }, "LEGIARTI000006309797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "363", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309797", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309797.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0363AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985, rectificatif JORF 13 juillet 1985, entrée en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179908", "@fin": "1999-03-31", "#text": "B ter : Dispositions communes aux régimes de l'alcool de betterave et du rhum.", "@debut": "1985-09-01" } ] }, "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": "LEGIARTI000048234894", "@fin": "1979-07-01", "@num": "363", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309796", "@fin": "1985-07-12", "@num": "363", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309797", "@fin": "1999-03-31", "@num": "363", "@etat": "MODIFIE", "@debut": "1985-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006309798", "@fin": "2999-01-01", "@num": "363", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les infractions aux prescriptions des textes législatifs ou réglementaires relatifs aux régimes de l'alcool de betterave et du rhum sont constatées et poursuivies comme en matière de contributions indirectes.
\n
" } }, "LEGIARTI000006314206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314206", "URL": "article/LEGI/ARTI/00/00/06/31/42/LEGIARTI000006314206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0362AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1905-08-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985, rectificatif JORF 13 juillet 1985, entrée en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179920", "@fin": "1996-05-12", "#text": "B bis : Régime du rhum.", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162587", "@fin": "1998-04-22", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048234876", "@fin": "1985-09-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314206", "@fin": "1989-12-30", "@num": "362", "@etat": "MODIFIE", "@debut": "1985-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314207", "@fin": "1993-01-05", "@num": "362", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314208", "@fin": "1993-08-18", "@num": "362", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314209", "@fin": "1995-10-27", "@num": "362", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314210", "@fin": "1996-05-12", "@num": "362", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être importés en France continentale et en Corse, en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle fixée à 204.050 hectolitres d'alcool pur jusqu'au 31 décembre 1989, les rhums et tafias originaires des départements et territoires français d'outre-mer et des pays de la zone franc ayant passé avec la France des accords à cet effet, qui présentent les caractères spécifiques définis par les décrets rendus en exécution de la loi du 1er août 1905 sur les fraudes et falsifications en matière de produits ou de services et ne titrent pas plus de 80 % vol.
\n
\n
Des arrêtés déterminent les modalités d'application de cette disposition et celles de la répartition des rhums et tafias entre les départements et territoires français d'outre-mer et les pays de la zone franc ayant passé avec la France des accords à cet effet.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000034472079", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309808", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006274626", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309808", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006300090", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309808", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000034579732": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000722113", "#text": "Loi n° 92-125 du 6 février 1992 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000018565358", "#text": "Décret n°2008-310 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565358", "@nortexte": "BCFP0806742D", "@numtexte": "2008-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "JORFTEXT000020753002", "#text": "Décret n°2009-707 du 16 juin 2009 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309808", "@num": "376", "#text": "Code général des impôts, CGI. - art. 376 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 27 avril 2017", "MINISTERE": "Ministère de l'économie et des finances", "TITREFULL": "Arrêté du 27 avril 2017 fixant la compétence de la direction régionale des finances publiques du Loiret pour procéder à la mise en œuvre du I de l'article 376 de l'annexe II au code général des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000034579732", "NOR": "ECFE1712136A", "DATE_PUBLI": "2017-05-05", "DATE_TEXTE": "2017-04-27", "NUM_PARUTION": 106, "NUM_SEQUENCE": 35, "ORIGINE_PUBLI": "JORF n°0106 du 5 mai 2017" } }, "META_COMMUN": { "ID": "JORFTEXT000034579732", "URL": "texte/version/JORF/TEXT/00/00/34/57/97/JORFTEXT000034579732.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2017/4/27/ECFE1712136A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre de l'économie et des finances,
Vu le code général des impôts, notamment les articles 8 à 8 quinquies, 376 de son annexe II et 350 terdecies de son annexe III ;
Vu le livre des procédures fiscales, notamment ses articles L. 10, L. 81, L. 168 et R.* 81-1 ;
Vu la loi n° 92-125 du 6 février 1992 modifiée relative à l'administration territoriale de la République, notamment ses articles 4 et 6 ;
Vu le décret n° 2008-310 du 3 avril 2008 modifié relatif à la direction générale des finances publiques ;
Vu le décret n° 2009-707 du 16 juin 2009 modifié relatif aux services déconcentrés de la direction générale des finances publiques ;
Vu l'avis du comité technique de réseau de la direction générale des finances publiques en date du 4 avril 2017 ;
Arrête :

" }, "NOTICE": { "CONTENU": "

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Publics concernés : contribuables établis en métropole et dans les départements d'outre-mer et agents de la direction régionale des finances publiques du Loiret.\n
Objet : détermination de la compétence de la direction régionale des finances publiques du Loiret pour l'application du I de l'article 376 de l'annexe II au code général des impôts.\n
Entrée en vigueur : le texte entre en vigueur le 1er septembre 2017.\n
Notice : le présent arrêté donne compétence aux agents affectés dans la direction régionale des finances publiques du Loiret pour procéder aux contrôles des contribuables relevant de la compétence de toute autre direction régionale ou départementale des finances publiques.\n
Références : le présent arrêté et l'arrêté qu'il modifie, dans sa rédaction résultant de cette modification, peuvent être consultés sur le site Légifrance (http://www.legifrance.gouv.fr).\n

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 27 avril 2017.

Pour le ministre et par délégation :

Le directeur général des finances publiques,

B. Parent

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000034579732", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309808", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309808", "liens_entrants": true }

Article 376 AUTONOME PERIME, en vigueur du 30/04/1950 au 01/09/1985 (Code général des impôts)