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Les agents de l'administration peuvent communiquer à toute personne qui en fait la demande les déclarations de sucrage en première ou en deuxième cuvée et les déclarations de détention de sucre par quantités supérieures à 25 kg.
\n
" } }, "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. - 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art. 627 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310151", "@num": "631", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 631 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315825", "@num": "L107", "#text": "Livre des procédures fiscales - art. L107 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315193", "@num": "L108", "#text": "Livre des procédures fiscales - art. L108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315195", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315226", "@num": "L122", "#text": "Livre des procédures fiscales - art. L122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315248", "@num": "L134", "#text": "Livre des procédures fiscales - art. L134 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315858", "@num": "L134 A", "#text": "Livre des procédures fiscales - art. L134 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315267", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315305", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315378", "@num": "L165", "#text": "Livre des procédures fiscales - art. L165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315986", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315480", "@num": "L214", "#text": "Livre des procédures fiscales - art. L214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315507", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315513", "@num": "L236", "#text": "Livre des procédures fiscales - art. L236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315515", "@num": "L237", "#text": "Livre des procédures fiscales - art. L237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315517", "@num": "L238", "#text": "Livre des procédures fiscales - art. L238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316012", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315661", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315593", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006314983", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314989", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314994", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315664", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315131", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316250", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. 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.
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L141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315378", "@num": "L165", "#text": "Livre des procédures fiscales - art. L165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315439", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315986", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315480", "@num": "L214", "#text": "Livre des procédures fiscales - art. L214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315507", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315509", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315513", "@num": "L236", "#text": "Livre des procédures fiscales - art. L236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315515", "@num": "L237", "#text": "Livre des procédures fiscales - art. L237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315517", "@num": "L238", "#text": "Livre des procédures fiscales - art. L238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316012", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316027", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315661", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315593", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006314983", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314989", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314994", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315664", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315764", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316263", "@num": "R*109-1", "#text": "Livre des procédures fiscales - art. R*109-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316292", "@num": "R*178-1", "#text": "Livre des procédures fiscales - art. R*178-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316626", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316325", "@num": "R*198-1", "#text": "Livre des procédures fiscales - art. R*198-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316344", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316366", "@num": "R*200-10", "#text": "Livre des procédures fiscales - art. R*200-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316651", "@num": "R*200-18", "#text": "Livre des procédures fiscales - art. R*200-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316357", "@num": "R*200-4", "#text": "Livre des procédures fiscales - art. R*200-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316663", "@num": "R*208-1", "#text": "Livre des procédures fiscales - art. R*208-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316395", "@num": "R*208-3", "#text": "Livre des procédures fiscales - art. R*208-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316672", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316681", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316429", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316447", "@num": "R*247-12", "#text": "Livre des procédures fiscales - art. R*247-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316478", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. R*256-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316483", "@num": "R*256-4", "#text": "Livre des procédures fiscales - art. R*256-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316487", "@num": "R*256-5", "#text": "Livre des procédures fiscales - art. R*256-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316491", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316150", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316530", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316533", "@num": "R*281-3", "#text": "Livre des procédures fiscales - art. R*281-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316540", "@num": "R*283-1", "#text": "Livre des procédures fiscales - art. R*283-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316159", "@num": "R*29-1", "#text": "Livre des procédures fiscales - art. R*29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316161", "@num": "R*29-2", "#text": "Livre des procédures fiscales - art. R*29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316163", "@num": "R*30-1", "#text": "Livre des procédures fiscales - art. R*30-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316165", "@num": "R*32-1", "#text": "Livre des procédures fiscales - art. R*32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000725511", "@nor": "BUDF9200035D", "@num": "92-1431", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000725511", "@c_titre_court": "Décret n°92-1431 du 30 décembre 1992" }, { "@fin": "2024-01-01", "#text": "Décret n°92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1992-12-31", "@id_txt": "LEGITEXT000006080686", "@c_titre_court": "Décret n°92-1431 du 30 décembre 1992" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "1992-12-31", "@date_signature": "1992-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006535294", "@fin": "2024-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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.
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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.
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1. Paragraphe modificateur
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2. La direction générale des douanes et droits indirects exerce les compétences prévues aux articles L. 28, L. 29, L. 31, L. 32, L. 33, L. 34, L. 35, L. 36 et L. 109 du livre des procédures fiscales.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318463", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315195", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006535294", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315195", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006927475", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315195", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315195", "liens_entrants": true }

Article L109 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1992 (Livre des procédures fiscales)