{ "article": { "LEGIARTI000006317916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317916", "URL": "article/LEGI/ARTI/00/00/06/31/79/LEGIARTI000006317916.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFDXXXXXX044AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306748", "@num": "1618 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310108", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147450", "@fin": "2999-01-01", "#text": "e) Mesures diverses.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134065", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114701", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084532", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717191", "@nor": "ECOX9000140L", "@num": "90-1168", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717191", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076956", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317916", "@fin": "2999-01-01", "@num": "44", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1618 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006306748", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1618AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1609 unvicies", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317916", "@num": "44", "#text": "Loi - art. 44 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179853", "@fin": "1993-08-18", "#text": "I : Tabacs fabriqués.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162726", "@fin": "2011-06-01", "#text": "Section IV : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306746", "@fin": "1989-12-30", "@num": "1618 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306747", "@fin": "1990-12-30", "@num": "1618 sexies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306748", "@fin": "1993-01-01", "@num": "1618 sexies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006306749", "@fin": "1993-08-18", "@num": "1618 sexies", "@etat": "TRANSFERE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du budget annexe des prestations sociales agricoles, une taxe de 0,762 % sur les tabacs fabriqués.
\n
Cette taxe est perçue en addition à la taxe sur la valeur ajoutée sur les produits fabriqués à l'intérieur et sur les produits importés ; elle est assise et perçue sous les mêmes règles, les mêmes garanties et les mêmes sanctions que cette dernière.
" } }, "LEGIARTI000006310108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310108", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ABXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : Loi 91-1322 1991-12-30 art. 38 II : Les taux sont modifiés comme suit à compter du 20 avril 1992 :
\n Cigarettes - 53,28
\n Cigares - 26,92
\n Tabacs à fumer - 44,80
\n Tabacs à priser - 38,26
\n Tabacs à mâcher - 25,53.
\n
Loi 92-652 1992-07-13 art. 40.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 575", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317916", "@num": "44", "#text": "Loi - art. 44 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006758099", "@num": "46", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000028965498", "@num": "1", "#text": "Arrêté du 15 mai 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028965503", "@num": "4", "#text": "Arrêté du 15 mai 2014 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000029575125", "@num": "18", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000042194264", "@num": "22", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994934", "@num": "69", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030009191", "@num": "57", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030203551", "@num": "1", "#text": "ARRÊTÉ du 4 février 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000030203554", "@num": "2", "#text": "ARRÊTÉ du 4 février 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000031047957", "@num": "114", "#text": "LOI n°2015-992 du 17 août 2015 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031048191", "@num": "50", "#text": "LOI n°2015-992 du 17 août 2015 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000032959205", "@num": "16", "#text": "LOI n°2016-1048 du 1er août 2016 - art. 16 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032958104", "@nortexte": "INTX1612146L", "@numtexte": "2016-1048", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-01" }, { "@id": "LEGIARTI000048849039", "@num": "36", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033938233", "@num": "12", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034105627", "@num": "129", "#text": "LOI n° 2017-256 du 28 février 2017 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000038497882", "@num": "90", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497533", "@num": "91", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497884", "@num": "92", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497890", "@num": "93", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000042194676", "@num": "14", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194725", "@num": "2", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194714", "@num": "4", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000048835251", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000048835231", "@num": "6", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000027978384", "@num": "268", "#text": "Code des douanes - art. 268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638213", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954925", "@num": "275 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179688", "@fin": "1998-04-22", "#text": "II : Régime fiscal.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006310103", "@fin": "1982-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310104", "@fin": "1988-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310105", "@fin": "1989-01-02", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1988-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310106", "@fin": "1990-06-15", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1989-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310107", "@fin": "1990-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310108", "@fin": "1991-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310109", "@fin": "1993-01-04", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310110", "@fin": "1995-10-27", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310111", "@fin": "1997-04-11", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310112", "@fin": "1998-04-22", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310113", "@fin": "1999-03-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310114", "@fin": "2000-01-03", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310115", "@fin": "2000-07-14", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2000-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310116", "@fin": "2001-03-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2000-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310117", "@fin": "2002-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310118", "@fin": "2003-01-06", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310119", "@fin": "2003-08-03", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310120", "@fin": "2004-01-05", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310121", "@fin": "2007-12-22", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017825410", "@fin": "2009-12-28", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535728", "@fin": "2011-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374041", "@fin": "2012-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092581", "@fin": "2012-03-16", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515792", "@fin": "2012-08-18", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295866", "@fin": "2013-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798755", "@fin": "2013-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026802166", "@fin": "2014-01-13", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448890", "@fin": "2014-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062685", "@fin": "2017-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713149", "@fin": "2018-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392607", "@fin": "2019-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100395", "@fin": "2020-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517981", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517992", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472780", "@fin": "2020-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915205", "@fin": "2021-06-12", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518025", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518043", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662353", "@fin": "2022-01-01", "@num": "575 A", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les différents groupes de produits définis à l'article 575, le taux normal et le minimum de perception sont fixés conformément au tableau ci-après :
\n
\n
Groupe de produits : Cigarettes
\n
1. A compter du 1er janvier 1991 :
\n
Taux normal : 52,30
\n
2. A compter du 30 septembre 1991 :
\n
Taux normal : 54,13
\n
Minimum de perception par mille unités ou par mille grammes :
\n
30 F
\n
Groupe de produits : Cigares
\n
1. A compter du 1er janvier 1991 :
\n
Taux normal : 26,92
\n
2. A compter du 30 septembre 1991 :
\n
Taux normal : 29,95
\n
Minimum de perception par mille unités ou par mille grammes :
\n
34 F
\n
Groupe de produits : Tabacs à fumer
\n
1. A compter du 1er janvier 1991 :
\n
Taux normal : 43,55
\n
2. A compter du 30 septembre 1991 :
\n
Taux normal : 46,14
\n
Minimum de perception par mille unités ou par mille grammes :
\n
12 F
\n
Groupe de produits : Tabacs à priser
\n
1. A compter du 1er janvier 1991 :
\n
Taux normal : 36,81
\n
2. A compter du 30 septembre 1991 :
\n
Taux normal : 39,99
\n
Minimum de perception par mille unités ou par mille grammes :
\n
8 F
\n
Groupe de produits : Tabacs à mâcher
\n
1. A compter du 1er janvier 1991 :
\n
Taux normal : 23,71
\n
2. A compter du 30 septembre 1991 :
\n
Taux normal : 28,03
\n
Minimum de perception par mille unités ou par mille grammes :
\n
7 F.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310108", "cible": false, "cidtexte": "JORFTEXT000000717191", "id": "LEGIARTI000006317916", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306748", "cible": false, "cidtexte": "JORFTEXT000000717191", "id": "LEGIARTI000006317916", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317916", "liens_entrants": true }

Article 44 ENTIEREMENT_MODIF (LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1))