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Les agents des impôts ne peuvent délivrer de certificats de décharge pour les marchandises qui ne sont pas représentées, ou qui ne le sont qu'après l'expiration du terme fixé par l'acquit-à-caution, ni pour celles qui ne sont pas de l'espèce énoncée dans l'acquit-à-caution ou pour lesquelles les scellements prescrits par la loi ne sont pas intacts.
\n
" } }, "LEGIARTI000006274480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274480", "URL": "article/LEGI/ARTI/00/00/06/27/44/LEGIARTI000006274480.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDBXXXXXX064AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 445", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 Finances pour 1986 JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006309785", "@num": "346", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 346 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309839", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309886", "@num": "417 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 417 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309900", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305056", "@num": "445 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309919", "@num": "453", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 453 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309921", "@num": "459", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 459 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309950", "@num": "497", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 497 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310140", "@num": "620", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 620 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293329", "@num": "155", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000878230", "@num": "85-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000878230", "@c_titre_court": "Loi n°85-1403 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1403 du 30 décembre 1985 de finances pour 1986 (1)", "@debut": "1986-01-01", "@id_txt": "LEGITEXT000006068883", "@c_titre_court": "Loi n° 85-1403 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274480", "@fin": "2999-01-01", "@num": "64", "@etat": "VIGUEUR", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001294700", "@fin": "2999-01-01", "@num": "64", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I à III Paragraphes modificateurs
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IV - Les factures-acquits et les factures laissez-passer peuvent tenir lieu de titres de mouvements, dans les conditions prévues au deuxième alinéa de l'article 445 du même code.
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V et VI Paragraphes modificateurs
" } }, "LEGIARTI000006309921": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "459", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309921", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309921.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0459AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 443", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 445", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 445 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274480", "@num": "64", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 64 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191878", "@fin": "1993-01-01", "#text": "Corse.", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179670", "@fin": "1998-04-22", "#text": "I : Dispositions communes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162589", "@fin": "1998-04-22", "#text": "Section III : Circulation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048296003", "@fin": "1979-07-01", "@num": "459", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309920", "@fin": "1985-12-31", "@num": "459", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309921", "@fin": "1992-12-31", "@num": "459", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309922", "@fin": "1993-01-01", "@num": "459", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309923", "@fin": "2000-03-31", "@num": "459", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titres de mouvement destinés, en vertu des articles 443, 445 et 445 A, à légitimer le transport de France continentale en Corse ou de Corse en France continentale des alcools de toute nature, des vins, cidres, poirés, hydromels, moûts concentrés de raisin, jus de raisin, de pommes ou de poires, concentrés ou non, accompagnent la marchandise jusqu'au lieu de destination.
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Les transports de vin ou de vendanges effectués en totalité à l'intérieur des départements de Corse, en exonération du droit de circulation, doivent être accompagnés de titres de mouvement spéciaux délivrés par les services de la direction générale des impôts.
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Les titres de mouvement établis pour les vins en provenance de Corse accompagnés de certificats d'origine, délivrés par les services de la viticulture de la direction générale des impôts en Corse, doivent reproduire l'appellation d'origine attribuée à ces vins.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006274480", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310140", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310140", "liens_entrants": true }

Article 620 AUTONOME MODIFIE, en vigueur du 01/01/1986 au 31/12/1992 (Code général des impôts)