{ "article": { "LEGIARTI000006314981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L30", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314981", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL030AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 323 (1ER MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@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": "LEGIARTI000006927476", "@num": "2", "#text": "Décret n°93-265 du 26 février 1993 - art. 2 (V) JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927476", "@num": "2", "#text": "Décret n°93-265 du 26 février 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006305008", "@num": "320", "#text": "Code général des impôts, CGI. - art. 320 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1903-03-31 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316163", "@num": "R*30-1", "#text": "Livre des procédures fiscales - art. R*30-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316145", "@num": "R30-2", "#text": "Livre des procédures fiscales - art. R30-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2026-09-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2026-09-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2026-09-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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": "LEGIARTI000006314980", "@fin": "1992-12-31", "@num": "L30", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006314981", "@fin": "2026-09-01", "@num": "L30", "@etat": "ABROGE_DIFF", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053189256", "@fin": "2026-09-01", "@num": "L30", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les distillations faites par les bouilleurs de cru à l'atelier public ou dans les associations coopératives définies à l'article 320 du code général des impôts sont soumises au contrôle des agents de l'administration.
\n
" } }, "LEGIARTI000006305008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "320", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305008", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305008.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0320AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@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": "LEGIARTI000032881280", "@num": "54", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314981", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197275", "@fin": "2025-07-01", "#text": "2° : Lieux de distillation", "@debut": "1979-07-01" } ] }, "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": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305008", "@fin": "2025-07-01", "@num": "320", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme associations coopératives les groupements de propriétaires, fermiers et métayers réunis en syndicats professionnels ou en associations coopératives de distillation, qui déposent leurs appareils et leurs alcools et effectuent la distillation des vins, cidres, poirés, lies, marcs, cerises, prunes ou prunelles, provenant exclusivement de la récolte de leurs membres dans des locaux gérés par lesdits syndicats ou associations et agréés par l'administration.
\n
Les dispositions des lois et règlements sur les distilleries sont applicables à l'agencement des locaux gérés par les syndicats ou associations coopératives et aux opérations qui y sont pratiquées.
\n
Les membres de chaque syndicat ou association coopérative sont solidairement responsables de toutes les infractions commises dans le local commun. Les syndicats professionnels ou associations coopératives peuvent toutefois présenter à l'agrément de l'administration deux de leurs membres qui sont solidairement responsables des infractions commises dans le local commun et des droits sur les manquants constatés, sauf le recours contre les membres du syndicat ou les associés, tel qu'il est réglé par les statuts.
" } }, "LEGIARTI000006318463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "108", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318463", "URL": "article/LEGI/ARTI/00/00/06/31/84/LEGIARTI000006318463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX108AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000044595152", "@num": "36", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306318", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311814", "@num": "1564", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1564 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306334", "@num": "1565", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306341", "@num": "1570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1570 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313896", "@num": "1798", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1798 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313347", "@num": "1929 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 303 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304724", "@num": "304", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 304 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304726", "@num": "306", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 306 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309746", "@num": "308", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 308 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309754", "@num": "311 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 311 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309757", "@num": "312", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 312 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304731", "@num": "321", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304734", "@num": "327", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304736", "@num": "329", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 329 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309777", "@num": "330", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 330 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309783", "@num": "343", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 343 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304740", "@num": "345", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 345 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304742", "@num": "352", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 352 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304766", "@num": "412", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304770", "@num": "413", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 413 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304772", "@num": "415", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 415 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309872", "@num": "422", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 422 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304779", "@num": "424", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 424 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304782", "@num": "425", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 425 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304785", "@num": "426", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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R*101-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000541388", "@nor": "BUDX9200078L", "@num": "92-677", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000541388", "@c_titre_court": "LOI n° 92-677 du 17 juillet 1992" }, { "@fin": "2022-01-01", "#text": "Loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C. E. E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C. E. E.) n° 77-388 et de la directive (C. E. E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006079497", "@c_titre_court": "Loi n° 92-677 du 17 juillet 1992" } ], "@date_publi": "1992-07-19", "@date_signature": "1992-07-17", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006318463", "@fin": "2022-01-01", "@num": "108", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La direction générale des douanes et droits indirects est substituée à la direction générale des impôts pour rechercher, constater et poursuivre les infractions qui peuvent donner lieu à des sanctions à caractère répressif en matière de contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles, en matière de garantie des matières d'or, d'argent et de platine, ainsi qu'en matière de réglementations dans le domaine de la viticulture, des céréales, des tabacs et des alcools.
\n
Le premier alinéa ne s'applique pas aux infractions aux dispositions de l'article 290 quater du code général des impôts.
\n
II. - Par dérogation au premier alinéa du I, la direction générale des impôts reste compétente pour rechercher, constater et poursuivre les infractions, définies au premier alinéa du même I, aux dispositions du III de l'article 298 bis du code général des impôts.
" } }, "LEGIARTI000006535294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006535294", "URL": "article/LEGI/ARTI/00/00/06/53/52/LEGIARTI000006535294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPHXNXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048712062", "@num": "3", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306318", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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A partir du 1er janvier 1993, les compétences de la direction générale des impôts en matière d'assiette, de contrôle, de recouvrement et de contentieux des contributions indirectes, des droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit de garantie sont transférées à la direction générale des douanes et droits indirects.
\n
Sont également transférées à cette direction les compétences exercées par la direction générale des impôts en matière de réglementations économiques et administratives dans le domaine de la viticulture, des sucres et de l'isoglucose, des céréales, des oléagineux et produits dérivés, des tabacs et allumettes, des alcools et débits de boissons.
" } }, "LEGIARTI000006927476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006927476", "URL": "article/LEGI/ARTI/00/00/06/92/74/LEGIARTI000006927476.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHDHXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314981", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314980", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000712658", "@nor": "BUDF9300065D", "@num": "93-265", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-265 du 26 février 1993 modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000712658", "@c_titre_court": "Décret n°93-265 du 26 février 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-265 du 26 février 1993 modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "1992-12-30", "@id_txt": "LEGITEXT000006081268", "@c_titre_court": "Décret n°93-265 du 26 février 1993" } ], "@date_publi": "1993-02-28", "@date_signature": "1993-02-26", "@num_parution_jo": "50" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006927476", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1992-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001740133", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Paragraphe modificateur
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2. La direction générale des douanes et droits indirects exerce le contrôle mentionné à l'article L. 30 du livre des procédures fiscales.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305008", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006318463", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314981", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006535294", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314981", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006927476", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314981", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314981", "liens_entrants": true }

Article L30 AUTONOME ABROGE_DIFF, en vigueur du 31/12/1992 au 01/09/2026 (Livre des procédures fiscales)