{ "article": { "LEGIARTI000006310051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "564 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310051", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0564ADXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 219 P à 219 V de l'annexe III et les articles R. 27-1 et R. 27-2 du livre des procédures fiscales.
\n
(2) Loi n° 2006-1666 art. 92 III : spécificités d'application.
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 219 P à 219 V", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322836", "@num": "92", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 92 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006316152", "@num": "R27-1", "#text": "Livre des procédures fiscales - art. R27-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316155", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CE 1260-2001 2001-06-19", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CE 1260-2001 2001-06-19 art. 1 2 JOCE 30 juin 2001", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147302", "@fin": "2006-12-27", "#text": "Chapitre III ter : Régime économique de l'isoglucose.", "@debut": "1995-10-27" } ] }, "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": "LEGIARTI000006310048", "@fin": "1981-07-01", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310049", "@fin": "1995-10-27", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310050", "@fin": "2003-01-01", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310051", "@fin": "2006-12-27", "@num": "564 quater", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une cotisation à la production sur l'isoglucose est perçue dans les conditions prévues par l'article 15 du règlement (CE) n° 1260/2001 du Conseil du 19 juin 2001 portant organisation commune des marchés dans le secteur du sucre (1) (2).
\n
" } }, "LEGIARTI000006316152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R27-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1982-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006316152", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316152.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR027AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L27", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323957", "@num": "2", "#text": "Décret n°82-323 du 5 avril 1982 - art. 2 (V) JORF 10 AVRIL 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000335580", "@numtexte": "82-323", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-04-05" }, { "@id": "LEGIARTI000006323959", "@num": "4", "#text": "Décret n°82-323 du 5 avril 1982 - art. 4 (V) JORF 10 AVRIL 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000335580", "@numtexte": "82-323", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-04-05" }, { "@id": "LEGIARTI000006299164", "@num": "219 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310051", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006316152", "@fin": "1993-01-05", "@num": "R27-1", "@etat": "MODIFIE", "@debut": "1982-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316153", "@fin": "1996-05-12", "@num": "R27-1", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316154", "@fin": "2009-04-10", "@num": "R27-1", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors des visites et vérifications effectuées par les agents des impôts dans les conditions fixées à l'article L. 27, les fabricants d'isoglucose sont tenus d'ouvrir, à toute demande, leurs fabriques, ateliers, magasins et tous autres bâtiments, entrepôts et locaux professionnels enclavés dans la même enceinte que la fabrique ou dépendant de cette dernière.
\n
\n
Ils sont également tenus de fournir la main-d'oeuvre et les matériels nécessaires pour le pesage et le mesurage de l'isoglucose lors des exercices, des recensements, des inventaires, des prélèvements d'échantillons et autres contrôles de la production.
\n
" } }, "LEGIARTI000006316153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R27-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006316153", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316153.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR027AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L27", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006924967", "@num": "1", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 1 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006299164", "@num": "219 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310051", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006316152", "@fin": "1993-01-05", "@num": "R27-1", "@etat": "MODIFIE", "@debut": "1982-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316153", "@fin": "1996-05-12", "@num": "R27-1", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316154", "@fin": "2009-04-10", "@num": "R27-1", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors des visites et vérifications effectuées par les agents du service des douanes et droits indirects dans les conditions fixées à l'article L. 27, les fabricants d'isoglucose sont tenus d'ouvrir, à toute demande, leurs fabriques, ateliers, magasins et tous autres bâtiments, entrepôts et locaux professionnels enclavés dans la même enceinte que la fabrique ou dépendant de cette dernière.
\n
\n
Ils sont également tenus de fournir la main-d'oeuvre et les matériels nécessaires pour le pesage et le mesurage de l'isoglucose lors des exercices, des recensements, des inventaires, des prélèvements d'échantillons et autres contrôles de la production.
\n
" } }, "LEGIARTI000006316154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R27-1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006316154", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR027AAXXXXXAC" } }, "NOTA": { "CONTENU": "

Article devenu sans objet en conséquence de la loi n° 2006-1666 du 21 décembre 2006, article 92-I [1°] et III, conformément au décret n° 2009-388 du 7 avril 2009, article 2.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329830", "@num": "3", "#text": "Décret n°95-1185 du 6 novembre 1995 - art. 3 () JORF 9 novembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000020497106", "@num": "2", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000006299168", "@num": "219 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310051", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006316155", "@fin": "1993-01-05", "@num": "R27-2", "@etat": "MODIFIE", "@debut": "1982-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316156", "@fin": "1996-05-12", "@num": "R27-2", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316157", "@fin": "2009-04-10", "@num": "R27-2", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les fabricants d'isoglucose et les fabricants de sirop d'inuline, les agents du service des douanes et droits indirects peuvent effectuer tous inventaires ou prélèvements d'échantillons qui leur paraissent nécessaires.
\n
" } }, "LEGIARTI000006322836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "92", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006322836", "URL": "article/LEGI/ARTI/00/00/06/32/28/LEGIARTI000006322836.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAELAXXXXXX092AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 564 ter, 564 quater, 564 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000615000", "#text": "Loi 2006-1666 2006-12-21 Finances pour 2007 JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006299158", "@num": "219 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298974", "@num": "219 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297136", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298975", "@num": "219 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298978", "@num": "219 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298979", "@num": "219 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298980", "@num": "219 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298981", "@num": "219 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297139", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299160", "@num": "219 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298982", "@num": "219 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298984", "@num": "219 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299162", "@num": "219 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299164", "@num": "219 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298985", "@num": "219 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298986", "@num": "219 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299166", "@num": "219 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299168", "@num": "219 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298989", "@num": "219 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298991", "@num": "219 V quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298992", "@num": "219 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298994", "@num": "219 V septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298993", "@num": "219 V sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298990", "@num": "219 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300604", "@num": "56 A ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 A ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300605", "@num": "56 B ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 B ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300606", "@num": "56 C ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 C ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313639", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313634", "@num": "1698 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310051", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305119", "@num": "564 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310046", "@num": "564 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584581", "@num": "L621-12-1", "#text": "Code rural - art. L621-12-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147684", "@fin": "2999-01-01", "#text": "Agriculture, pêche, forêt et affaires rurales.", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134251", "@fin": "2999-01-01", "#text": "II - AUTRES MESURES", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114838", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2006-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084670", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2006-12-27" } ] }, "@cid": "JORFTEXT000000615000", "@nor": "ECOX0600160L", "@num": "2006-1666", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2006-1666 du 21 décembre 2006 de finances pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000615000", "@c_titre_court": "Loi n°2006-1666 du 21 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 (1).", "@debut": "2006-12-27", "@id_txt": "LEGITEXT000006055011", "@c_titre_court": "Loi n° 2006-1666 du 21 décembre 2006" } ], "@date_publi": "2006-12-27", "@date_signature": "2006-12-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322836", "@fin": "2999-01-01", "@num": "92", "@etat": "VIGUEUR", "@debut": "2006-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les I et II s'appliquent à compter de la campagne de production 2006-2007.
\n
Les agents de la direction générale des douanes et droits indirects demeurent compétents pour le contrôle, le recouvrement et le contentieux des cotisations prévues aux articles 564 ter, 564 quater et 564 quater A du code général des impôts dans leur rédaction en vigueur avant la publication de la présente loi.
" } }, "LEGIARTI000006584581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L621-12-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-28", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006584581", "URL": "article/LEGI/ARTI/00/00/06/58/45/LEGIARTI000006584581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X621L012XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006322836", "@num": "92", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 92 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000025068711", "@num": "L621-13", "#text": "Code rural - art. L621-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement (CE) 318-2006 Conseil 2006-02-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement (CE) 320-2006 Conseil 2006-02-20", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167828", "@fin": "2009-03-28", "#text": "Section 2 : Dispositions particulières à l'Office national interprofessionnel des grandes cultures.", "@debut": "2006-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152301", "@fin": "2009-03-28", "#text": "Chapitre Ier : Les offices d'intervention", "@debut": "1998-07-09" }, { "@id": "LEGISCTA000020445267", "@fin": "2999-01-01", "#text": "Chapitre Ier : L'Etablissement national des produits de l'agriculture et de la mer (FranceAgriMer)", "@debut": "2009-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138353", "@fin": "2999-01-01", "#text": "Titre II : Les organismes d'intervention", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121424", "@fin": "2999-01-01", "#text": "Livre VI : Production et marchés", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584581", "@fin": "2009-03-28", "@num": "L621-12-1", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020445197", "@fin": "2999-01-01", "@num": "L621-12-1", "@etat": "VIGUEUR", "@debut": "2009-03-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'Office national interprofessionnel des grandes cultures est chargé du recouvrement des droits divers prévus dans le règlement (CE) n° 318/2006 du Conseil, du 20 février 2006, portant organisation commune des marchés dans le secteur du sucre. Les sommes recouvrées sont reversées à l'Etat.
\n
II. - L'Office national interprofessionnel des grandes cultures est chargé du recouvrement des droits divers prévus dans le règlement (CE) n° 320/2006 du Conseil, du 20 février 2006, instituant un régime temporaire de restructuration de l'industrie sucrière dans la Communauté européenne. Les sommes recouvrées constituent des recettes affectées du fonds européen agricole de garantie.
\n
III. - Les droits divers perçus au titre des I et II sont constatés et recouvrés selon les procédures et sous le bénéfice des privilèges et sûretés prévus en matière de contributions indirectes. Les infractions sont constatées et poursuivies dans les mêmes conditions.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316157", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316153", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316152", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006322836", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006316154", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316155", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316156", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310051", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310051", "liens_entrants": true }

Article 564 quater AUTONOME ABROGE, en vigueur du 01/01/2003 au 27/12/2006 (Code général des impôts)